HELD TO MATURITY Definition

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HELD TO MATURITY normally refers to a long term security (note or bond held for more than one year) that has a predetermined maturation event.

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OTHER LONG-TERM LIABILITIES are any other non-current liabilities, including subordinated debt, and liability reserves.

TRANSACTION ANALYSIS is coupled with data event analysis. Transaction analysis looks at the data carriers which move data and information around the firm. Some of these transactions may be externally generated and some are internally generated. See DATA EVENT ANALYSIS.

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